Dilip N. Shroff v. JCIT

291 ITR 519Supreme Court of India2007#113 most cited

What is Dilip N. Shroff v. JCIT authority for?

A penalty notice issued under Section 271(1)(c) is invalid if the Assessing Officer fails to strike out the inapplicable limb (concealment or furnishing inaccurate particulars) from the standard proforma, indicating non-application of mind. The initial burden of proving concealment or inaccurate particulars rests on the Revenue.

565

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2007 to 2026.

Also referred to as

Dilip N. Shroff v. JCIT · Section 271(1)(c) · Section 274 · penalty notice invalidity · non-application of mind · concealment of income · furnishing inaccurate particulars · burden of proof Revenue · striking off irrelevant clauses · standard proforma notice · levy of penalty

Also reported as

210 CTR 228

Sections most often in play

Section 271(1)(c)Section 274Section 143(3)Section 132Section 153CSection 250Section 153ASection 270A
Read the full judgment

Issues it is cited on

penalty under section 271(1)(c)furnishing inaccurate particulars of incomefurnishing inaccurate particularspenalty u/s 271(1)(c)concealment of incomesection 274levy of penaltysection 271(1)section 271section 271(1)(c)section 27section 139(1)

Judgments citing Dilip N. Shroff v. JCIT

South Eastern Coalfields Limited, Bilaspur vs. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 42/RPR/2023[2016-17]Status: DisposedITAT Raipur09 Jun 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…of section 271(1)(c) and hence, penalty imposed by the Ld. AO against the additions is incorrect and liable to be quashed. 91 South Eastern Coalfields Group of cases (On penalty) In another submission, the Ld. AR placed reliance in the case of Dilip Shroff 291 ITR 519 (Sr); Dharmendra Textile Processors 306 ITR 277 (SC); CIT (Central-1) Vs. Jackson Ltd. in ITA 48/2013 and ITA 49/2013 of Hon'ble High Court of Delhi; M/s. Gopi Cold Storage Pvt. Ltd. Vs. CIT (Central-1), Kolkata in Appeal No. 71/2011 of Hon'ble Kolkata High Court; Price Water House Coopers Vs. CIT of Hon'ble Apex Court and submitted that details…

South Eastern Coalfields Limited, Bilaspur vs. Assisstant Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 41/RPR/2023[2015-16]Status: DisposedITAT Raipur09 Jun 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…of section 271(1)(c) and hence, penalty imposed by the Ld. AO against the additions is incorrect and liable to be quashed. 91 South Eastern Coalfields Group of cases (On penalty) In another submission, the Ld. AR placed reliance in the case of Dilip Shroff 291 ITR 519 (Sr); Dharmendra Textile Processors 306 ITR 277 (SC); CIT (Central-1) Vs. Jackson Ltd. in ITA 48/2013 and ITA 49/2013 of Hon'ble High Court of Delhi; M/s. Gopi Cold Storage Pvt. Ltd. Vs. CIT (Central-1), Kolkata in Appeal No. 71/2011 of Hon'ble Kolkata High Court; Price Water House Coopers Vs. CIT of Hon'ble Apex Court and submitted that details…

South Eastern Coalfields Limited, Bilaspur vs. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 40/RPR/2023[2014-15]Status: DisposedITAT Raipur09 Jun 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…of section 271(1)(c) and hence, penalty imposed by the Ld. AO against the additions is incorrect and liable to be quashed. 91 South Eastern Coalfields Group of cases (On penalty) In another submission, the Ld. AR placed reliance in the case of Dilip Shroff 291 ITR 519 (Sr); Dharmendra Textile Processors 306 ITR 277 (SC); CIT (Central-1) Vs. Jackson Ltd. in ITA 48/2013 and ITA 49/2013 of Hon'ble High Court of Delhi; M/s. Gopi Cold Storage Pvt. Ltd. Vs. CIT (Central-1), Kolkata in Appeal No. 71/2011 of Hon'ble Kolkata High Court; Price Water House Coopers Vs. CIT of Hon'ble Apex Court and submitted that details…

South Eastern Coalfields Limited, Bilaspur vs. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 39/RPR/2023[2013-14]Status: DisposedITAT Raipur09 Jun 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…of section 271(1)(c) and hence, penalty imposed by the Ld. AO against the additions is incorrect and liable to be quashed. 91 South Eastern Coalfields Group of cases (On penalty) In another submission, the Ld. AR placed reliance in the case of Dilip Shroff 291 ITR 519 (Sr); Dharmendra Textile Processors 306 ITR 277 (SC); CIT (Central-1) Vs. Jackson Ltd. in ITA 48/2013 and ITA 49/2013 of Hon'ble High Court of Delhi; M/s. Gopi Cold Storage Pvt. Ltd. Vs. CIT (Central-1), Kolkata in Appeal No. 71/2011 of Hon'ble Kolkata High Court; Price Water House Coopers Vs. CIT of Hon'ble Apex Court and submitted that details…

South Eastern Coalfields Limited, Bilaspur vs. Jt. Commissioner of Income Tax (OSD), Circle-1(1), Bilaspur

ITA 66/RPR/2021[2010-11]Status: DisposedITAT Raipur09 Jun 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…of section 271(1)(c) and hence, penalty imposed by the Ld. AO against the additions is incorrect and liable to be quashed. 91 South Eastern Coalfields Group of cases (On penalty) In another submission, the Ld. AR placed reliance in the case of Dilip Shroff 291 ITR 519 (Sr); Dharmendra Textile Processors 306 ITR 277 (SC); CIT (Central-1) Vs. Jackson Ltd. in ITA 48/2013 and ITA 49/2013 of Hon'ble High Court of Delhi; M/s. Gopi Cold Storage Pvt. Ltd. Vs. CIT (Central-1), Kolkata in Appeal No. 71/2011 of Hon'ble Kolkata High Court; Price Water House Coopers Vs. CIT of Hon'ble Apex Court and submitted that details…

Assistant Commissioner of Income Tax, Circle -1(1), Bilaspur vs. South Eastern Coalfields Limited, Bilaspur

ITA 170/RPR/2018[2012-13]Status: DisposedITAT Raipur09 Jun 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…of section 271(1)(c) and hence, penalty imposed by the Ld. AO against the additions is incorrect and liable to be quashed. 91 South Eastern Coalfields Group of cases (On penalty) In another submission, the Ld. AR placed reliance in the case of Dilip Shroff 291 ITR 519 (Sr); Dharmendra Textile Processors 306 ITR 277 (SC); CIT (Central-1) Vs. Jackson Ltd. in ITA 48/2013 and ITA 49/2013 of Hon'ble High Court of Delhi; M/s. Gopi Cold Storage Pvt. Ltd. Vs. CIT (Central-1), Kolkata in Appeal No. 71/2011 of Hon'ble Kolkata High Court; Price Water House Coopers Vs. CIT of Hon'ble Apex Court and submitted that details…

South Eastern Coalfields Limited, Bilaspur vs. Deputy Commissioner of Income Tax, Circle -1(1), Bilaspur

ITA 167/RPR/2018[2012-13]Status: DisposedITAT Raipur09 Jun 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…of section 271(1)(c) and hence, penalty imposed by the Ld. AO against the additions is incorrect and liable to be quashed. 91 South Eastern Coalfields Group of cases (On penalty) In another submission, the Ld. AR placed reliance in the case of Dilip Shroff 291 ITR 519 (Sr); Dharmendra Textile Processors 306 ITR 277 (SC); CIT (Central-1) Vs. Jackson Ltd. in ITA 48/2013 and ITA 49/2013 of Hon'ble High Court of Delhi; M/s. Gopi Cold Storage Pvt. Ltd. Vs. CIT (Central-1), Kolkata in Appeal No. 71/2011 of Hon'ble Kolkata High Court; Price Water House Coopers Vs. CIT of Hon'ble Apex Court and submitted that details…

The Deputy Commissioner of Income Tax, Circle 1(1)Bilaspur, Bilaspur(Cg) vs. The South Eastern Coal Fields Ltd., Bilaspur, Bilaspur(Cg)

ITA 97/BIL/2017[2011-12]Status: DisposedITAT Raipur09 Jun 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…of section 271(1)(c) and hence, penalty imposed by the Ld. AO against the additions is incorrect and liable to be quashed. 91 South Eastern Coalfields Group of cases (On penalty) In another submission, the Ld. AR placed reliance in the case of Dilip Shroff 291 ITR 519 (Sr); Dharmendra Textile Processors 306 ITR 277 (SC); CIT (Central-1) Vs. Jackson Ltd. in ITA 48/2013 and ITA 49/2013 of Hon'ble High Court of Delhi; M/s. Gopi Cold Storage Pvt. Ltd. Vs. CIT (Central-1), Kolkata in Appeal No. 71/2011 of Hon'ble Kolkata High Court; Price Water House Coopers Vs. CIT of Hon'ble Apex Court and submitted that details…

The South Eastern Coal Fields Ltd., Bilaspur, Bilaspur(Cg) vs. The Dy. Commissioner of Income Tax, Circle, 1(1)Bilaspur, Bilaspur(Cg)

ITA 163/BIL/2017[2010-11]Status: DisposedITAT Raipur09 Jun 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…of section 271(1)(c) and hence, penalty imposed by the Ld. AO against the additions is incorrect and liable to be quashed. 91 South Eastern Coalfields Group of cases (On penalty) In another submission, the Ld. AR placed reliance in the case of Dilip Shroff 291 ITR 519 (Sr); Dharmendra Textile Processors 306 ITR 277 (SC); CIT (Central-1) Vs. Jackson Ltd. in ITA 48/2013 and ITA 49/2013 of Hon'ble High Court of Delhi; M/s. Gopi Cold Storage Pvt. Ltd. Vs. CIT (Central-1), Kolkata in Appeal No. 71/2011 of Hon'ble Kolkata High Court; Price Water House Coopers Vs. CIT of Hon'ble Apex Court and submitted that details…

South Eastern Coal Fields Ltd., Bilaspur(Cg) vs. Deputy Commissioner of Income Tax, Circle -1(1), Bilaspur(Cg)

ITA 144/BIL/2017[2011-12]Status: DisposedITAT Raipur09 Jun 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…of section 271(1)(c) and hence, penalty imposed by the Ld. AO against the additions is incorrect and liable to be quashed. 91 South Eastern Coalfields Group of cases (On penalty) In another submission, the Ld. AR placed reliance in the case of Dilip Shroff 291 ITR 519 (Sr); Dharmendra Textile Processors 306 ITR 277 (SC); CIT (Central-1) Vs. Jackson Ltd. in ITA 48/2013 and ITA 49/2013 of Hon'ble High Court of Delhi; M/s. Gopi Cold Storage Pvt. Ltd. Vs. CIT (Central-1), Kolkata in Appeal No. 71/2011 of Hon'ble Kolkata High Court; Price Water House Coopers Vs. CIT of Hon'ble Apex Court and submitted that details…

Deputy Commissioner of Income Tax, Circle -1(1), Bilaspur(Cg) vs. South Eastern Coal Fields Ltd., Bilaspur(Cg)

ITA 143/BIL/2017[2010-11]Status: DisposedITAT Raipur09 Jun 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…of section 271(1)(c) and hence, penalty imposed by the Ld. AO against the additions is incorrect and liable to be quashed. 91 South Eastern Coalfields Group of cases (On penalty) In another submission, the Ld. AR placed reliance in the case of Dilip Shroff 291 ITR 519 (Sr); Dharmendra Textile Processors 306 ITR 277 (SC); CIT (Central-1) Vs. Jackson Ltd. in ITA 48/2013 and ITA 49/2013 of Hon'ble High Court of Delhi; M/s. Gopi Cold Storage Pvt. Ltd. Vs. CIT (Central-1), Kolkata in Appeal No. 71/2011 of Hon'ble Kolkata High Court; Price Water House Coopers Vs. CIT of Hon'ble Apex Court and submitted that details…

South Eastern Coalfields Ltd, Bilaspur(Cg) vs. Dy.. C.I.T.-1(1), Bilaspur(Cg)

ITA 156/BIL/2014[2009-10]Status: DisposedITAT Raipur09 Jun 2023AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…of section 271(1)(c) and hence, penalty imposed by the Ld. AO against the additions is incorrect and liable to be quashed. 91 South Eastern Coalfields Group of cases (On penalty) In another submission, the Ld. AR placed reliance in the case of Dilip Shroff 291 ITR 519 (Sr); Dharmendra Textile Processors 306 ITR 277 (SC); CIT (Central-1) Vs. Jackson Ltd. in ITA 48/2013 and ITA 49/2013 of Hon'ble High Court of Delhi; M/s. Gopi Cold Storage Pvt. Ltd. Vs. CIT (Central-1), Kolkata in Appeal No. 71/2011 of Hon'ble Kolkata High Court; Price Water House Coopers Vs. CIT of Hon'ble Apex Court and submitted that details…

The Dy. CIT- Cir.-1(1), Bilaspur(Cg) vs. South Eastern Coalfilds Ltd., Bilaspur(Cg)

ITA 152/BIL/2014[2009-10]Status: DisposedITAT Raipur09 Jun 2023AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…of section 271(1)(c) and hence, penalty imposed by the Ld. AO against the additions is incorrect and liable to be quashed. 91 South Eastern Coalfields Group of cases (On penalty) In another submission, the Ld. AR placed reliance in the case of Dilip Shroff 291 ITR 519 (Sr); Dharmendra Textile Processors 306 ITR 277 (SC); CIT (Central-1) Vs. Jackson Ltd. in ITA 48/2013 and ITA 49/2013 of Hon'ble High Court of Delhi; M/s. Gopi Cold Storage Pvt. Ltd. Vs. CIT (Central-1), Kolkata in Appeal No. 71/2011 of Hon'ble Kolkata High Court; Price Water House Coopers Vs. CIT of Hon'ble Apex Court and submitted that details…

Shri Navneet Modi, Ranchi vs. DCIT, Circle-2, Ranchi

In the result, the appeal of the assessee stands allowed

ITA 53/RAN/2019[2013-14]Status: DisposedITAT Ranchi28 Apr 2023AY 2013-14

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.53/Ran/2019 Assessment Year: 2013-14 Shri Navneet Modi….…..…………..…...…......................……...…..….. Appellant Modi House, Kanke Dam Side Road, Kanke, Ranchi-834008. [Pan: Actpm1511F] Vs. Dcit, Circle-2, Ranchi.………………………….……….…………….. Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Pranob Kumar Koley, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 28, 2023 Date Of Pronouncing The Order : April 28, 2023 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 03.10.2018 Of The Commissioner Of Income Tax (Appeals), Ranchi [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 250Section 271(1)(c)Section 274Section 40A(3)

…order dated 21.05.2019, wherein, the Tribunal while relying upon the decision of the Karnataka High Court in the case of ‘CIT vs. M/s SSA’s Emerald Meadows’ vide order dated 23.11.2016 and of the Hon’ble Supreme Court in the case of ‘Dilip N. Shroff vs. JCIT 291 ITR 519(SC)’ has deleted the penalty, wherein, the Revenue has failed to bring specific charge of penalty i.e. of concealment of income or furnishing inaccurate particulars of income. Relevant part of the order of the Coordinate Bench of the Tribunal is reproduced as under: “8. Hon'ble Apex Court vide judgment in case of M/s. SSA's Emerald Meadows, (201…

Savita Bansal, New Delhi vs. ITO Ward-35(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 8937/DEL/2019[2015-16]Status: DisposedITAT Delhi21 Apr 2023AY 2015-16

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Abhishek Mathur, CAFor Respondent: Ms. Rajareswari R, Sr.DR
Section 132Section 153ASection 271Section 271(1)(c)Section 274Section 54FSection 68

…olds two distinctive meanings and carry different connotations. The two expressions cannot be interchanged or interpreted for one another, as has been held in several judgments including Shri T. Ashok Pai vs. CIT (2007) 292 ITR 11 (SC); Dilip N Shroff v. JCIT 291 ITR 519 (SC). As both the limbs i.e. ‘concealment of particulars of income’ and ‘furnishing inaccurate particulars of income’ carry different connotations, it is incumbent upon the AO to satisfy himself before initiation of penalty proceedings that the case of the assessee falls either under the first limb or under the second limb. A mandatory presence o…

Shyam Medical Agencies, Baripada vs. Income Tax Officer, Ward -1, Baripada

In the result, appeal of the assessee is allowed

ITA 28/CTK/2023[2013-14]Status: DisposedITAT Cuttack17 Apr 2023AY 2013-14
For Appellant: Shri Mohit Sheth, AdvocateFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 271Section 271(1)(c)Section 274

…es different meanings. Therefore it is very much imperative for the AO to strike off the irrelevant limb so as to make the assessee aware as to what is the charge against him and as such the assessee can respond accordingly. In case of Dilip N Shroffvs. JCIT (291 ITR 519) (SC) has held that where the AO issues notice u/s.274 of the LT. Act. in the standard proforma and the inappropriate words are not deleted the same would postulate that the AO was not sure as to whether he was to proceed on the basis that the assessee had concealed the particulars of his income or furnished inaccurate particulars of his income.…

Asstt. Commissioner of Income Tax, Surat vs. M/S. D.Khushalbhai Jewellers, Surat

In the result, grounds raised by the revenue is dismissed

ITA 493/SRT/2019[2012-13]Status: DisposedITAT Surat30 Mar 2023AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133ASection 143(3)Section 254(1)Section 271(1)(c)Section 69B

…the same and prayed to drop the proceedings. To support its submission, the assessee relied on the decision of Allahabad Tribunal in Vishwa Nath Agarwal Vs ACIT (2001) 71 TTJ 668 (All. Trib), Hon’ble Supreme Court decision in Dilip Shroff Vs CIT & Anr. (2007) 291 ITR 519 (SC)/161 Taxman 218 (SC) and Hon’ble Bombay High Court decision in CIT Vs Aarkay Saree Museum (1991) 187 ITR 147 (Bom). 6. The ld. CIT(A) after considering the submissions of assessee held that the Assessing Officer not disputed the quantity of undisclosed stock declared in the return of income. However, the valuation of said stock was not accept…

Asstt. Commissioner of Income Tax, Cir 1(3), Surat vs. M/S. D.Khushalbhai Jewellers, Surat

In the result, grounds raised by the revenue is dismissed

ITA 265/SRT/2019[2013-14]Status: DisposedITAT Surat30 Mar 2023AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133ASection 143(3)Section 254(1)Section 271(1)(c)Section 69B

…the same and prayed to drop the proceedings. To support its submission, the assessee relied on the decision of Allahabad Tribunal in Vishwa Nath Agarwal Vs ACIT (2001) 71 TTJ 668 (All. Trib), Hon’ble Supreme Court decision in Dilip Shroff Vs CIT & Anr. (2007) 291 ITR 519 (SC)/161 Taxman 218 (SC) and Hon’ble Bombay High Court decision in CIT Vs Aarkay Saree Museum (1991) 187 ITR 147 (Bom). 6. The ld. CIT(A) after considering the submissions of assessee held that the Assessing Officer not disputed the quantity of undisclosed stock declared in the return of income. However, the valuation of said stock was not accept…

A2Z Infra Engineering Limited, Gurgaon vs. DCIT- Central Circle-2, Faridabad

In the result, the appeal of the assessee is allowed

ITA 943/DEL/2019[2013-14]Status: DisposedITAT Delhi28 Mar 2023AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

…olds two distinctive meanings and carry different connotations. The two expressions cannot be interchanged or interpreted for one another, as has been held in several judgments including Shri T. Ashok Pai vs. CIT (2007) 292 ITR 11 (SC); Dilip N Shroff v. JCIT 291 ITR 519 (SC). As both the limbs i.e. ‘concealment of particulars of income’ and ‘furnishing inaccurate particulars I.T.As No.2631/Del/2018 & 811, 812, 939, 940, 941, 942, 943/Del/2019 5 of income’ carry different connotations, it is incumbent upon the AO to satisfy himself before initiation of penalty proceedings that the case of the assessee falls eit…

Infra Engineers Ltd., Gurgaon vs. DCIT, CC-2, Faridabad

In the result, the appeal of the assessee is allowed

ITA 942/DEL/2019[2012-13]Status: DisposedITAT Delhi28 Mar 2023AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

…olds two distinctive meanings and carry different connotations. The two expressions cannot be interchanged or interpreted for one another, as has been held in several judgments including Shri T. Ashok Pai vs. CIT (2007) 292 ITR 11 (SC); Dilip N Shroff v. JCIT 291 ITR 519 (SC). As both the limbs i.e. ‘concealment of particulars of income’ and ‘furnishing inaccurate particulars I.T.As No.2631/Del/2018 & 811, 812, 939, 940, 941, 942, 943/Del/2019 5 of income’ carry different connotations, it is incumbent upon the AO to satisfy himself before initiation of penalty proceedings that the case of the assessee falls eit…